Question

Under Section 19(13), an order of conditional attachment of property made by the Tribunal WITHOUT complying with the procedure prescribed in Section 19(13) shall be:

A Void, as per Section 19(16)
B Voidable at the option of the defendant
C Valid but subject to challenge before the DRAT
D Operative for 30 days but void thereafter unless confirmed by the High Court
E Valid unless challenged by the defendant within 15 days
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